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<p>The table below shows estimates for the number of people receiving income tax or
National Insurance Contributions relief for each of the requested allowances. The
estimates show people that would face a higher tax liability if the individual allowances
and/or thresholds were removed, and include people who are currently non-taxpayers
where their income is covered by these thresholds and/or allowances.</p><table><tbody><tr><td
colspan="4"><p>Estimates of the number of people who received tax/NIC relief (Millions)<sup>
(1)</sup></p></td></tr><tr><td><p> </p></td><td><p>2015-16</p></td><td><p>2016-17</p></td><td><p>2017-18</p></td></tr><tr><td><p>Personal
Allowance</p></td><td><p>46.2</p></td><td><p>46.5</p></td><td><p>46.8</p></td></tr><tr><td><p>Class
1 National Insurance: Primary Threshold</p></td><td><p>29.9</p></td><td><p>30.3</p></td><td><p>30.7</p></td></tr><tr><td><p>Personal
Savings Allowance</p></td><td><p>-</p></td><td><p>18.0</p></td><td><p>18.0</p></td></tr><tr><td><p>Dividend
Allowance</p></td><td><p>-</p></td><td><p>4.8</p></td><td><p>4.9</p></td></tr><tr><td
colspan="4"><p><strong>(1) </strong>The figures are rounded to the nearest hundred
thousand and presented in millions.</p></td></tr></tbody></table><p>Information for
the Personal Savings Allowance and the Dividend Allowance is only available from 2016-17
onwards, as they were introduced in April 2016.</p><p> </p><p>Estimates are based
on the 2014-15 Survey of Personal Incomes (SPI), projected to 2015-16, 2016-17 and
2017-18 using economic assumptions consistent with the office for Budget Responsibility’s
November 2017 Economic and Fiscal Outlook.</p><p> </p><p>The SPI is based on information
held by HMRC on individuals who could be liable to UK income tax. Not all dividends
and savings income is reported to HMRC. There is not always a requirement to report
income from dividends or savings which fall within the Dividend Allowance or the Personal
Savings Allowance. Dividend and savings incomes of individuals not in Self-Assessment
are estimated from other sources, including the Family Resources Survey.</p><p> </p><p>The
total number of individuals receiving relief from these allowances is likely to be
greater than the figures above. HMRC does not hold information for all people with
incomes below the Personal Allowance (£10,000 in 2014-15).</p><p> </p><p>There are
also other mechanisms by which income is exempted from income tax, such as Investment
income generated within Individual Savings Accounts. This income does not benefit
from the reliefs in question.</p>
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